 Values revisitedGulgun Kayakutlu and Muge Iseri International Journal of Learning and Intellectual Capital, 2006, vol. 3, issue 3, 310-322 Abstract: Value added by industries and industrial companies are globally accepted to be the drivers of economic health of a country. With the paradigm shift in the business world, the value of a company is not restricted to financial ratios but has to include the intangible assets. There is yet a lack of generally accepted and applicable method to valuing intangibles, with differences in value perception by market. This paper discusses different value concepts considering both tangible and intangible assets in search of an indicator that will give confidence in the continuity of industrial companies in Turkey. The survey is enriched by the Application of both Economic Value Added (EVA) and Calculated Intangible Asset (CIV) on production companies that take place in the Istanbul stock market. The outcome of the case study created the need for Sustainability Indicator, which is discussed in detail as the major achievement of the analysis performed. The results will help both academics and practitioners. Keywords: value creation; economic value added; intellectual capital; cost of capital; return on assets; ROA; production industries; Turkey; intangibles; calculated intangible asset; sustainability indicators. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:3:y:2006:i:3:p:310-322 Access Statistics for this article More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd |
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